Decentralizing Revenue in Latin America: Why and How
This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as efficiently and equitably as possible. Seven case studies--Argentina, Bolivia, Brazil, Colombia, Mexico, Peru, and Venezuela--span a wide range of characteristics, including federal and unitary countries, different geographical sizes, levels of economic development, and degrees of revenue decentralization. In this book, subnational governments include both intermediate and local levels of government, which are distinguished in the case studies. Together, the case studies provide a reasonably representative picture of the challenges faced throughout Latin America in mobilizing subnational own-source revenues in a manner that supports equitable growth.
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| Format: | Books biblioteca |
| Language: | English |
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Inter-American Development Bank
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| Subjects: | Tax Collection, Decentralization, Fiscal Management, Municipal Management, H30 - Fiscal Policies and Behavior of Economic Agents: General, H70 - State and Local Government • Intergovernmental Relations: General, H21 - Efficiency • Optimal Taxation, H22 - Incidence, H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies, H24 - Personal Income and Other Nonbusiness Taxes and Subsidies, H25 - Business Taxes and Subsidies, H26 - Tax Evasion and Avoidance, H27 - Other Sources of Revenue, Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization, |
| Online Access: | http://dx.doi.org/10.18235/0012574 https://publications.iadb.org/en/decentralizing-revenue-latin-america-why-and-how |
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| Summary: | This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as efficiently and equitably as possible. Seven case studies--Argentina, Bolivia, Brazil, Colombia, Mexico, Peru, and Venezuela--span a wide range of characteristics, including federal and unitary countries, different geographical sizes, levels of economic development, and degrees of revenue decentralization. In this book, subnational governments include both intermediate and local levels of government, which are distinguished in the case studies. Together, the case studies provide a reasonably representative picture of the challenges faced throughout Latin America in mobilizing subnational own-source revenues in a manner that supports equitable growth. |
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